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FTA Decision No. 8 of 2025

FTA Decision No. 8 of 2025 on Determining the Timelines of Tax Compliance Requirements for Qualifying Investment Funds and investors in Qualifying Investment Funds for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments

In force

Text as published by the Federal Tax Authority

Type: FTA Decisions
Issued: 18 September 2025
In effect: Tax Periods commencing on or after 1 January 2025
Topics: Investment funds and partnerships

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Related acts

Provisions of other acts cited in this act

Cabinet Decision No. 34 of 2025 – Qualifying Investment Funds and Limited Partnerships
Cabinet Decision No. 35 of 2025 – Non-resident person's nexus
FTA Decision No. 11 of 2023 – Declaration by Exempt Persons
FTA Decision No. 3 of 2024 – Registration timelines
Federal Decree-Law No. 47 of 2022 – Taxation of Corporations and Businesses